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2017 (9) TMI 28 - CESTAT CHENNAI100% EOU - refund of unutilised CENVAT credit - rejection of refund on the ground that appellants on their own volition had apportioned certain amount of service tax initially claimed by them under the head “Telephone and Erection” under a totally new head “Manpower Supply Service”, which was not claimed by them at any point of the proceedings starting from the initial refund claims till the end of the proceedings - Held that: - Both the original authority and the ld. Commissioner (Appeals) have very correctly rejected the claims of refund of service tax initially claimed by the appellants under the head “Telephone and Erection”, when the appellants have subsequently changed the head to new “Manpower Supply” service on their own volition that after conclusion of the appeal proceedings, which by the act of not challenging it, they are deemed to have accepted the same - appeal dismissed - decided against appellant.
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